OFFICE OF THE CITY TREASURER
Real Estate Taxes
City Real Estate Taxes
The City Real Estate tax is billed to all property owners in the City during the month of January. The City levies the tax on 100% of the value assigned by Dauphin County. The tax within the City is levied at two rates (termed “Two-Rate Property Tax”): 24.414 mills on the assessed value of land and 4.069 mills on the assessed value of all buildings and site improvements to the land, whether residential, commercial or otherwise.
Taxpayers are given three (3) periods in which to pay these real estate taxes.The first is the 2% discount period which runs for two (2) months from the date of the bill. The second is the face value or flat period which is payable the third and fourth months after the date of the bill. Finally, the third is the 10% penalty period which is payable the fifth month from the date of the bill until the end of the calendar year.
In an effort to lessen the tax burden on property owners of the City caused by the lump-sum collection of taxes, City council ordained in December 1985, that, effective January 1, 1989, “current City taxes may hereinafter be paid in not more than four (4) installments due on or before January 31…March 31…May 31…and July 31: of the tax year, respectively. No discount period is allowed. For any installment, which is delinquent, a 10% penalty is added. To calculate the amount of each installment, divide the face value of the taxes by four (4). If you are interested in the installment plan for taxes, contact or visit the City Treasurer’s Office during normal business hours. Any amount of taxes not paid by December 31 of the tax year will be turned over to the Dauphin County Delinquent Tax Office, as delinquent, for collection, where additional penalties will be assessed, interest, and charges may be added. If this occurs, the taxes are no longer payable through the City Treasurer’s Office. If real estate taxes remain unpaid for three (3) years, following notice, the property is offered at tax sales.
If you are sixty-five (65) years old or older and either rent or own the residence which you occupy, you may be eligible for a rebate of a portion of the property taxes you paid. An application must be filed for any rebate with the Pennsylvania State Department of Revenue. The telephone number is 1.888.222.2190.
Harrisburg School District Real Estate Taxes
The City Treasurer collects real estate taxes for the Harrisburg School District. These bills are mailed to all City property owners in the month of July. The School District levies the tax on 100% of the value assigned by Dauphin County. 2002 taxes were based on a rate of 42.46 mills. 2002 School Real Estate Taxes were livied at 21.23 mills on the assessed value of the land and 21.23 mills on the assessed value of all buildings and site improvements to the land. Millage rates for School District Real Estate taxes are determined by the Harrisburg School Board and subject to change on an annual basis.
Payment procedures for these taxes are basically the same as those for payment of the City Real Estate taxes. As with the City taxes, there are three (3) periods in which these taxes can be paid. An installment plan is also available for the School Real Estate taxes. The four (4) installment plan payments are due August 31…September 30…October 31…November 30. A 10% penalty will be levied on each payment that is delinquent. To calculate the amount for each installment payment, divide the face value of taxes by four (4). Any amount of taxes not paid by December 31 of the tax year will be turned over to the Dauphin County Tax Claim Bureau, as delinquent, for collection. Additional penalties, interest, and charges may be added. If real estate taxes remain unpaid for three (3) years, following notice, the property is offered at tax sales. The Harrisburg School District Accounting Office telephone number is 717.703.4002.
NOTICE OF PROTEST
The City of Harrisburg, Harrisburg School District and County of Dauphin levy real estate taxes are based upon assessed valuations set by the Dauphin County Tax Assessment Office. Appeals on the assessment of real estate are handled exclusively by the Dauphin County Board of Assessment Appeals.
The Dauphin County Board of Assessment Appeals is an independent panel which considers appeals on assessments annually. Appeals may be filed form July 1 through August 1 (5:00 p.m.) for upcoming real estate taxes. Forms may be obtained from:
Dauphin County Board of Assessment Appeals Office
2 South 2nd Street, Second Floor
P.O. Box 1295
Harrisburg, PA 17108-1295
The Dauphin County Board of Assessment Appeals Office telephone number is 717.780.6101.
Fees for appeals are as follows:
$25.00 – Residential Property Valuation Cases
$100.00 – Commercial Property Valuation Cases
$100.00 – All Exemption Request Cases
During any pending appeals, property owners may pay taxes under protest. This is done by submitting payment for the taxes under appeal with a “Notice of Protest” letter. Refunds are granted based on the outcome of the appeal.